LEGAL FRAMEWORK OF INDEPENDENT FINANCIAL AUDIT IN BULGARIA – PROSPECTS AND CHALLENGES Cover Image

ПРАВНА РАМКА НА НЕЗАВИСИМИЯ ФИНАНСОВ ОДИТ В БЪЛГАРИЯ – ПЕРСПЕКТИВИ И ПРЕДИЗВИКАТЕЛСТВА
LEGAL FRAMEWORK OF INDEPENDENT FINANCIAL AUDIT IN BULGARIA – PROSPECTS AND CHALLENGES

Author(s): Mihail Vasilev
Subject(s): Economy, Law, Constitution, Jurisprudence, Law on Economics, Public Finances, Commercial Law
Published by: Бургаски свободен университет
Keywords: audit; accounting law; financial statements; Bulgaria; regulation; Environmental; Social and Governance; sustainable; development; governance; regulations.

Summary/Abstract: The study presents the main legal principles and framework of independent financial audit in Bulgaria. It outlines the evolution of accounting and auditing legislation and the recent regulatory updates.

  • Issue Year: LII/2025
  • Issue No: 1
  • Page Range: 551-560
  • Page Count: 10
  • Language: Bulgarian
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